Albania published Law No. 79/2025 in Official Gazette No. 11 of 14 January 2026, which contains amendments and additions to Law No. 9920 of 2008 on Tax Procedures in Albania. One important change is the addition of the provision that if a taxpayer fails to submit a VAT declaration (return) by the deadline, the system will automatically generate and submit it within 24 hours based on information in the sales and purchase books in the system. Taxpayers can amend these automatic filings and rem…